An employer that manually pays employees typically does not account for (e.g., record in a log or enter into an accounting journal) accurate employer's tax obligations when determining paycheck amounts and issuing each of the paychecks (i.e., payroll checks). In such cases, creating payroll journals including entries for an employer's tax obligations is performed at a later time and is a time-consuming step in preparing a compiled financial statement. This task is an after-the-fact (ATF) payroll activity, and is a complicated task for the accountant due to the need to calculate the employer's portion of various tax obligations, such as federal tax withholding, Federal Insurance Contribution Act (FICA) tax, federal unemployment tax (FUTA), state tax withholding, state disability insurance (SDI) tax, state unemployment tax (SUTA), etc. This calculation is cumbersome, complex, error prone, and relies heavily on employee wages being recorded correctly. Therefore, cross-checking information provided by the employer is an important requirement of the ATF payroll workflow.